December 31, 2017 PBO: $2 million January 1, 2018 Plan Assets: $2.2 million January 1, 2018 Plan Amendment INCREASES PBO by $200,000 (Actuarial Loss) Actuarial Change DECREASES PBO by $100,000 on January 1, 2018 Net Loss AOCI, January 1, 2018: $200,000 Average Remaining Service Period for Active Employees: 10 Years (Use for Amortization) Service Cost for 2018: $200,000 Payments to Retirees in 2018: $100,000 Contributions to Plan Assets in 2018: $150,000 2018 Actual Return: 9%; Expected Return: 10% Actuarial Discount Rate for Pension Plan: 10%

What is the pension expense for 2018?

What is the balance of Plan Assets and of the PBO at December 31, 2018?

What is the journal entry to record pension expense for 2018?